US Tax Calendar 2025–2026
Every IRS tax deadline explained in plain English — individual, business, estimated tax, extensions, and state taxes. Click any form number for AI-powered field-by-field guidance.
January2026
Q4 2025 Estimated Tax Payment Due
Fourth-quarter estimated tax payment for the 2025 tax year. Required if you expect to owe at least $1,000 when you file and your withholding and credits will not cover that amount.
W‑2 & W‑3 Due to SSA — 1099‑NEC to Recipients
Employers must furnish W-2 forms to employees and file copies with the Social Security Administration. Businesses must provide 1099-NEC forms to non-employee contractors.
Form 940 Annual FUTA Filing Due
Annual Federal Unemployment Tax (FUTA) return for employers. Reports unemployment tax on employee wages for the previous calendar year.
Form 941 — Q4 2025 Payroll Tax Due
Fourth-quarter payroll tax return. Employers report wages, tips, and federal income/Social Security/Medicare taxes withheld.
February2026
1099 Series Paper Filing Due to IRS
Paper filing deadline for 1099-MISC, 1099-INT, 1099-DIV, 1099-R, and other information returns. Electronic filers have until March 31.
March2026
Partnership & S‑Corporation Tax Returns Due
Form 1065 (partnership) and Form 1120-S (S corporation) returns due. Partnerships file an information return; income passes through to partners. S corporations report pass-through income to shareholders.
April2026
Individual Income Tax Return (Form 1040) Due
Deadline for most individuals to file Form 1040, pay any tax due, or file Form 4868 for an automatic 6-month extension. This is also the deadline for IRA and HSA contributions for the 2025 tax year.
C‑Corporation Tax Return (Form 1120) Due
Form 1120 due for C corporations with a calendar tax year. Corporate income tax return reporting gross income, deductions, credits, and tax liability.
Gift Tax Return (Form 709) Due
Annual gift tax return for individuals who made gifts exceeding the annual exclusion amount ($18,000 per recipient for 2024, $19,000 for 2025).
FBAR (FinCEN Form 114) — Due with Auto Extension
Report of Foreign Bank and Financial Accounts (FBAR) for US persons with foreign financial accounts exceeding $10,000 in aggregate. Automatic extension to October 15.
Q1 2026 Estimated Tax Payment Due
First-quarter estimated tax payment for the 2026 tax year. Use Form 1040-ES to calculate and pay quarterly if you don't have enough tax withheld.
Form 941 — Q1 2026 Payroll Tax Due
First-quarter payroll tax return. Employers report Q1 wages and payroll taxes withheld.
May2026
Forms 1095‑C Furnished to Employees
Applicable large employers must furnish Form 1095-C to employees who were full-time for at least one month, reporting health insurance coverage offered.
June2026
CurrentQ2 2026 Estimated Tax Payment Due
Second-quarter estimated tax payment for 2026. Due for taxpayers who pay quarterly to avoid underpayment penalties.
US Citizens & Resident Aliens Abroad — Filing Deadline
US citizens and resident aliens living outside the US on April 15 get an automatic 2-month extension to June 15 to file Form 1040. Interest accrues from April 15 on any tax due.
July2026
Form 941 — Q2 2026 Payroll Tax Due
Second-quarter payroll tax return for employers.
Employee Benefit Plan Returns (Form 5500 Series) Due
Annual return/report for employee benefit plans. Most calendar-year plans must file Form 5500, 5500-EZ, or 5500-SF by July 31.
August2026
Heavy Highway Vehicle Use Tax (Form 2290) Due
Form 2290 is due for heavy highway vehicles (55,000+ lbs) used during July 2026. The tax period runs July 1 – June 30.
September2026
Q3 2026 Estimated Tax Payment Due
Third-quarter estimated tax payment for 2026.
Extended Partnership (1065) & S‑Corp (1120‑S) Due
Deadline for extended partnership and S-corporation returns (original deadline was March 16).
October2026
Extended Individual (1040) & C‑Corp (1120) Returns Due
Final deadline for individuals who filed Form 4868 and C corporations who filed extensions. Returns must be filed by this date or penalties apply.
Extended FBAR (FinCEN 114) Due
Deadline for FBAR if you missed the April 15 automatic extension window. File electronically through the BSA E-Filing System.
Form 941 — Q3 2026 Payroll Tax Due
Third-quarter payroll tax return for employers.
January2027
Q4 2026 Estimated Tax Payment Due
Fourth-quarter estimated tax payment for the 2026 tax year.
W‑2, W‑3, 1099‑NEC, Form 940 — Due
Annual deadline for furnishing W-2 forms to employees, filing W-3 with SSA, providing 1099-NEC to contractors, and filing Form 940 for FUTA.
March2027
Partnership & S‑Corporation Returns Due
Form 1065 and Form 1120-S for calendar-year filers.
April2027
Individual (1040), C‑Corp (1120), Gift (709) — Due
Annual tax filing deadline for individual returns, C corporation returns, and gift tax returns. Also the deadline for Q1 2027 estimated tax payment.
Quarterly Estimated Tax
Self-employed, freelancers, and anyone with non-wage income should pay quarterly to avoid underpayment penalties.
Filing Extensions
An extension moves your filing deadline, but you must still pay by the original date.
Key Tax Forms by Category
Browse IRS form categories for detailed field-by-field guidance and AI-powered assistance.
State Tax Deadlines
Most states follow the federal April 15 deadline. Exceptions are listed below.
Frequently Asked Questions
What happens if I miss the April 15 tax filing deadline?
Do I need to pay quarterly estimated taxes?
What is the difference between a filing extension and an extension to pay?
Can I file my state tax return separately from my federal return?
What forms do I need if I work for myself?
What is the deadline for foreign account reporting (FBAR)?
How do I know if I need to file Form 709 (Gift Tax Return)?
When is the deadline to contribute to an IRA or HSA?
Need help with any tax form?
Open any IRS form in the AI Editor for step-by-step field guidance, auto-fill suggestions, and error detection before you file.
This tax calendar is provided as a reference guide. Deadlines may change due to IRS announcements, legislation, or disaster declarations. Always verify with the IRS website or a qualified tax professional.